1. The main reason that CPAs are prohibited to charge professional fees based on the outcome of engagements is to help CPAs maintain:
(A) independence
(B) technical standards
(C) objectivity
(D) confidentiality.

2. Which of the following is not a commonly used test of details of balances procedures for financial instruments accounts? (A) Physical inspection of the securities or derivative contracts (B) confirmation with the broker-dealer (C) verify proper classification in the footnotes as level 1,2, or 3 fair value estimates (D) Review minutes and loan agreements for any restrictions on cash.

3. Which of the following audit procedures is not commonly used to search for contingent liabilities? (A) Inquire of management (orally and in writing) about the possibility of unrecorded contingencies. (B) Review the minutes of directors' and stockholders' meetings for indications of lawsuits or other contingencies. (C) Review for contingent liabilities performed at the beginning and the end of the audit. (D) Analyze legal expense for the period under audit, and review invoices and statements from legal counsel for indications of contingent liabilities.

4. Which of the following is an accurate statement regarding presentation and disclosure? (A) Auditors generally set the risk as low that all required information may not be completely disclosed in the footnotes. (B) Audit tests performed in earlier audit phases provides sufficient appropriate evidence about contingent liabilities and subsequent events. (C) Auditors do not conduct tests of controls related to disclosures when the initial assessment of control risk is below maximum. (D) In completing the audit phase, auditors evaluate whether the overall presentation of the financial statements and related footnotes complies with accounting standards.

5. Regarding the reports on controls at service organizations (SOC Reports), which of the following statements is not true? (A) An SOC 1 report, Report on Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting, is intended to meet the needs of user entities and their auditors. (B) SOC 1 Reports are used to plan and perform audits of the user entity's financial statements by user auditors. (C) The SOC 1 guidance for service auditors and the guidance for user auditors are both in the attestation standards. (D) SOC 2 Reports report about controls at a service organization that affect the security, availability, and processing integrity of the systems the service organization uses to process users' data and the confidentiality and privacy of the information processed by these systems.

1. In my free time, I like to _____ baseball with my friends. (A) hide (B) play (C) kill (D) say

2. How many people are there in your _____? (A) family (B) box (C) name (D) time

3. I'll _____ my classmates to my birthday party. (A) look (B) spend (C) invite (D) tell

4. I always _____ my bicycle to school every morning. (A) travel (B) order (C) help (D) ride

5. Tim had a cold and got a high _____ last night. (A) grade (B) fever (C) point (D) mountain

6. They have many things on _____ this week. (A) save (B) sale (C) safe (D) salary

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